Tds on transport charges

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Deepesh Ashwin Shah (Querist)
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13 May 2013 Assessee is a Builder and developer. Makes payment for Sand. The Sand Dealer (SD), issues two invoices for some matter not know to assessee. Invoice no. 1 for sand which is minimum and Invoice no. 2 for transport. Generally transport bill is twice the sand bill.

Generally, the Dealer is same. But he issues two invoice.

Question:

1. TDS on such transport charges.

Hint:
Sand dealer is not into business of plying, hiring or leasing goods carriages.

In above case is TDS applicable?

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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27 June 2013 The rate is inclusive of Transport charges. In case it is chgarged separately then yes TDS is required to be deducted. If the supply is by way of an contract then also it is to be deducted but on transport services ST is applicable

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C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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27 June 2013 The rate is inclusive of Transport charges. In case it is charged separately then yes TDS is required to be deducted. If the supply is by way of an contract then also it is to be deducted but on transport services ST is applicable

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